Collection standard of water conservancy construction fund:
Companies, enterprises and institutions engaged in production and operation shall be levied at 1‰ of the sales income or operating income of the current year; Rural individual industrial and commercial households that reach the tax threshold are levied in 50 yuan every year; Urban individual industrial and commercial households that reach the threshold shall be levied at a rate of 100 yuan per household per year; Banks (including credit cooperatives) are levied at 0.6‰ of the interest income of the year; Insurance companies charge 0.6‰ of the premium income of the year; All kinds of securities companies, finance companies and other non-bank financial institutions are levied at 1‰ of their business income in the current year.
Extended data:
1, water conservancy construction fund declaration:
According to the production and operation income of the year, the declaration and payment period of water conservancy construction fund shall be implemented in accordance with the declaration and payment period of value-added tax and business tax; According to the interest income, premium income and business income, the water conservancy construction fund is collected quarterly, paid within 10 days at the end of the quarter, and finally settled at the end of the year; The water conservancy construction fund paid by individual industrial and commercial households in urban and rural areas shall be paid once a year, and shall be declared and paid to the national tax and local tax departments respectively in June of that year; Wait a minute.
2, water conservancy construction fund in the national tax system to pay:
There are many ways for the national tax system to pay the water conservancy construction fund. First, you can declare and pay in the tax service hall of the national tax system; Second, you can declare and pay through the online declaration system; Third, you can declare and pay through the telephone declaration system; Fourth, you can declare and pay through the SMS declaration system. Fifth, the self-employed individuals who reach the threshold of value-added tax by integrating banking with tax only need to deposit the water conservancy construction fund in full into the designated bank account, and the tax authorities will uniformly handle the tax collection procedures.
Beihai Municipal People's Government-Questions and Answers about Water Conservancy Construction Fund Collection